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This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

This research study aims to determine the effect of financialknowledge and financialattitude on financialbehavior through the mediation of locusof control instudents the city ofBengkulu. Thepopulation study were students in thecity ofBengkulu. From calculations using theformula where[21], theindicator is 24 x 10, thesample size for thisstudy was determined to be 240 respondents. Determination of thesample using non-probability samplingtechnique with purposive samplingtechnique, by determining the criteria of therespondent. Theresearch approach used is quantitativeresearch. The type of data used in this study is primary data, namely research dataobtained directly from originalsources (respondents). The research data was processed using thesmartPLS 3.0 analysis tool. The results of thisstudy indicate that financialknowledge can influence financialbehavior directly and cannotinfluence it indirectly or through locus ofcontrol mediation. FinancialAttitude Variable can influenceFinancial Behaviordirectly and can also influence indirectly through Locus OfControl. Lastly, the variables of financialknowledge and financial attitudes have influence on the financialbehavior variable. FinancialKnowledge and FinancialAttitude Variables can affect the LocusOf Control variable. Finally, the Locus OfControl variable can have a significant effect on the FinancialBehavior Variables.